Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2014 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (6) TMI 116 - HC - Income TaxDisallowance of claim of deduction u/s 80HHD and 80IB of the Act – Held that:- Following CIT v. Hotel and Allied Trades P. Ltd. v. Deputy CIT (Assessment) [2007 (4) TMI 120 - HIGH COURT, KERALA] - the Tribunal was of the view that the orders of the AO which came to be confirmed by the CIT(A) was justified - So far as the principle adopted, the eligibility to deduct u/s 80HHD and also the eligibility of deductions u/s 80-IB are the same, the Tribunal was justified in negativing the contentions of the appellant-assessee – Decided against Assessee.
|